Non-compliance in the horticultural sector
This Revenue Alert sets out the Commissioner’s response to concerning practices Inland Revenue has identified in the horticultural sector which may result in the incorrect amount of tax being accounted for or paid. The Commissioner is increasing his focus on growers, contractors and subcontractors in the horticultural sector. Where behaviours of concern are identified a range of options will be considered to respond, including prosecution and/or shortfall penalties.
Sections RA 5, RD 3, RD 8, RD 10B, YA 1 and schedule 4 of the Income Tax Act 2007.
Sections 3, 18H, 24G, 24H, 24I, 141E, 143B, schedule 5 and schedule 7 of the Tax Administration Act 1994.
Section 140 of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009.
Privacy (Information Sharing Agreement Between Inland Revenue, New Zealand Police, New Zealand Customs Service, and Serious Fraud Office) Order 2020.